What Nebraska offers disabled veterans, what each program requires, and which agency to ask. Checked against official Nebraska sources on October 15, 2026.
Nebraska rules change, and where Nebraska agencies describe a program differently, this page says so. Dollar amounts and income limits are the ones printed on the official pages on October 15, 2026, for the year named. Confirm the current number with the agency before you file. This page covers state benefits only. See the federal side on our VA disability tax page.
1. Property tax: the homestead exemption
Who (Category 4V): a veteran with a 100% permanent service-connected disability, or less than 100% with a 100% individual unemployability rating. The discharge must be honorable or general under honorable conditions. The rating's effective date must be on or before January 1 of the application year.
Limits: the Department of Revenue guide says categories 4V, 4S, 5 and 7 have no income or homestead value limits.
Home: a residence and up to one acre, owner-occupied from January 1 through August 15.
Filing: Form 458, filed after February 1 and on or before June 30 (2026 window). The VA certification is needed on first application, on a change in status, and in years ending in 0 or 5.
Surviving spouses: keep the exemption for the rest of the five-year period, then apply annually under Category 4S. A spouse who remarries qualifies only after age 57.
Other veteran categories: paraplegic or multiple-amputee veterans (Category 5), a 100% temporary rating (Category 7), and a non-service-connected total disability (Category 2, which is income-tested).
Dollar amount: the 2026 guide gives no figure for the exempt amount. A Department of Revenue regulation page gives the larger of 120% of the average assessed single-family value or $50,000, but that page shows no date. Ask the county assessor for the current amount.
2. Disabled Veteran license plate and vehicle tax exemption
Plate (statute 60-3,124, as amended effective January 1, 2026): classified by the VA as at least 10% service-connected disabled, honorable or general discharge, and registered with the Nebraska Department of Veterans' Affairs.
Cost: alphanumeric plates, no plate fee. Personalized message plates, $40 annual. All normal registration fees and taxes still apply.
Motor vehicle tax and fee exemption (effective January 1, 2026): exempts the motor vehicle tax and fee on ONE personal vehicle. The veterans department says it covers veterans rated 0%. Other taxes and fees still apply. Apply at the county treasurer.
I found no veteran-specific parking benefit on the Nebraska pages I read. Parking permits follow the general disability rules: a medical professional must certify the condition (for example, being unable to walk 200 feet without stopping or using an aid). The DMV also lists a Military Handicap Application and mentions a disabled veteran handicap plate that needs medical certification. I did not open those forms.
Who: Nebraska resident veteran rated 50% or more service-connected (or 100% disabled non-service-connected and receiving a VA pension), with an honorable or general discharge.
What: a Disabled Veteran's Lifetime Annual Small Game Hunt/Fish/Fur Harvest Permit at no fee, including all state stamps. Fishing is covered by the same permit.
How: an application certified by the U.S. Department of Veterans Affairs. The page says the current form is the 2026 version. The copy I read was dated 2024, so use the form on the Game and Parks site.
Game and Parks lists one Disabled Veteran's Lifetime Annual Park Entry Permit at no fee for the same group (50% or more service-related, or 100% non-service-connected with a VA pension). Lost or stolen permits are not replaced. I found no camping or cabin discount for disabled veterans.
6. State income tax on military retirement and VA pay
Military retirement: the Department of Revenue says military retirees may exclude 100% of military retirement benefits (the part in federal adjusted gross income) for tax years beginning on or after January 1, 2022, with no special election.
One conflicting page: a Revenue page titled "2020 Nebraska Legislative Changes" says 50%. Three newer official pages say 100%, so I treat 100% as current, but ask Revenue if you are unsure.
VA disability:I did not find an official Nebraska statement on state income tax treatment of VA disability.